Court held that Supreme Court in Assessing Officer v. Nestle SA (2023) 155 taxmann.com 384 (SC)  held that for a party to claim benefit of a “same treatment” clause, based on entry of DTAA between India and another state which is member of OECD, relevant date is entering into treaty with India and not a later date, when, after entering into DTAA with India, such country becomes an OECD member, in terms of India’s practice.Further, a stipulation in a DTAA or a protocol with one nation requires same treatment in respect to a matter covered by its terms, subsequent to its being entered into when another nation (which is member of a multilateral organization such as OECD), is given better treatment, does not automatically lead to integration of such term extending same benefit in regard to a matter covered in DTAA of first nation, which entered into DTAA with India, and thus, terms of earlier DTAA would require to be amended through a separate notification under section 90 Since issue raised by assessee was covered by said decision of Supreme Court, writ petition was to be closed.